2025 Tax Campaign: forms, deadlines and how to file IRPF and Wealth Tax
27 Mar 2026Effective: 25 Mar 2026405 views
Who is affected:
Taxpayers required to file IRPF and/or Wealth Tax returns in 2025
Summary
The official forms and deadlines for filing the Income Tax and Wealth Tax returns for the 2025 tax year are approved. It also regulates how to obtain and confirm the draft return by electronic means.
Detailed analysis
PRO
Orden HAC/277/2026 approves the IRPF and Wealth Tax declaration forms for the 2025 tax year, setting the deadlines, place and method of submission. The procedures for obtaining, modifying, confirming and submitting the draft income tax return through electronic means are regulated. For self-employed individuals and bus…
PRO exclusive content
Implicaciones prácticas, plazos y recomendaciones específicas para tu sector.
Orden HAC/277/2026, de 25 de marzo, por la que se aprueban los modelos de declaración del Impuesto sobre la Renta de las Personas Físicas y del Impuesto sobre el Patrimonio, ejercicio 2025, se determinan el lugar, forma y plazos de presentación de los mismos, se establecen los procedimientos de obtención, modificación, confirmación y presentación del borrador de declaración del Impuesto sobre la Renta de las Personas Físicas y se determinan las condiciones generales y el procedimiento para la presentación de ambos por medios electrónicos.
The State and nine autonomous communities create a joint body to coordinate and certify expenses for the 2027 Jacobean Holy Year program, which offers maximum t...
Companies and individuals sponsoring the 2027 Jacobean Holy Year and organizing entities
Drafting errors in the European regulation on administrative cooperation in VAT are corrected. It affects special VAT schemes for cross-border e-commerce.
Cross-border e-commerce companies covered by OSS/IOSS VAT schemes in the EU
The Supreme Court assigns to a specialized section all cases of claims for the autonomous portion of the hydrocarbon tax, declared illegal by the EU in 2024.
Taxpayers and companies that paid the autonomous portion of the hydrocarbon tax
The Bank of Spain sets at 2.848% the yield on public debt with a 2-6 year maturity for July 2026. This figure is an official reference interest rate for banking...
Holders of loans indexed to this rate and financial entities
The Tax Authority restores the tax identification number to 63 companies that had it cancelled, allowing them to operate normally with the Administration.
63 commercial companies with restored NIF and their partners, suppliers and creditors
The AEAT cancels the tax identification numbers of over 200 companies, preventing them from operating legally. Affected companies will be unable to carry out ta...
Companies with revoked NIF, their partners, creditors and companies operating with them